please help me prepare a journal entry for the circled problem.

Instructions: 1. Prepare the journal entries for transactions A-T below and record them on the "Journal Entries" tab. 2. Once you have created the journal entries, post them to the "T-Accounts" tab. 3. Prepare journal entries for adjusting journal entries 1-6. 4. Post the adjusting entries to the correct T-Accounts in the "T-Accounts" tab. Transaction No. Transaction Amount collected $43,758,000 December 18: Pane sold a piece of their equipment. Sale Price Equipment Historical Cost Accumulated Depreciation for this equipment $15,000 $60,000 $41,000 December 31: Pane paid the IRS their 2018 Income tax. Income Tax Paid $2,000,000 On December 31, Pane paid cash dividends of $8,000 to its shareholders. student into company Info Chart of Accounts Transactions, L Dr. M Dr. S 891,530 Equipment Cr. Cash $ 891,530 $$43,758,000 Cash Cr. Accounts Receivable $43,758,000 O Dr. P Dr. + Student into - Company Info - Chart of Account - Transactions - Journal Entries